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2023-03-31-accounts

RICHMOND MENCAP LIMITED REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2023

CONTENTS

Page
Legal and Administrative Information 1
Report of the Trustees 2 - 5
Independent Examiners’ Report to the Trustees 6
Statement of Financial Activities 7
Balance Sheet 8
Statement of Cash Flows 9
Notes to the Accounts 10 - 14

RICHMOND MENCAP LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2023

Company number: 5002389 Registered Charity number: 1102587 Registered Office: 342 Richmond Road Twickenham TW1 2DU Tel: 020 8744 1923 E-mail: office@richmondmencap.org.uk Website: www.richmondmencap.org.uk Directors/Trustees: Teresa Jones (Chair) (appointed Trustee 28[th] December 2022) Anthony Holdsworth (Treasurer) Denise Carr Pamela Rayment Richard Poxton Philip Moshi Prisca Cox Chief Officer Laura Turner Independent Examiner: John Auber FCA 2 Castle Business Village Station Road Hampton TW12 2BX Bankers: Lloyds Bank plc 19-21 The Quadrant Richmond TW9 1BP

The Trustees would like to acknowledge the generous support of the following organisations without which the charity would not be able to provide such a range of services to people with learning disabilities and their families and carers in the London Borough of Richmond upon Thames:

London Borough of Richmond Upon Thames Achieving for Children Richmond Parish Lands Charity Hampton Fund Chelsea Square 1994 Trust Normansfield & Richmond Foundation Royal Mencap

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RICHMOND MENCAP LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The Trustees, who are also Directors of the company, submit the annual report and financial statements for the year to 31 March 2023. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The trustees confirm that due regard has been paid to the Charity Commission’s public benefit guidance in the decision making processes of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Richmond Mencap is a registered charity (No. 1102587) and a company limited by guarantee (No. 5002389) governed by its Memorandum and Articles of Association. Membership of the charity is open to any individual who supports its aims and objectives.

It is governed by the Trustees who are recruited from the membership and from members of the public who support the aims and objectives of the charity, with a view to ensuring an appropriate mix of skills and experience. Trustees receive no emoluments from the charity. They are responsible for the good governance of the charity, setting strategy and policies, ensuring effectiveness and accountability, maintaining prudent financial management to deliver the charity’s aims and objectives and meeting the requirements of public benefit guidance. The Executive Committee meets six times a year and holds an annual “Awayday” with staff and volunteers to develop and monitor the work of the charity.

A Local Fundraising Sub-Committee, comprising trustees and other volunteers, leads a range of fundraising activities including an annual Dinner and Auction, stalls at a number of Summer Fairs across the borough, and other initiatives. The charity also has a “Working Together Group” of members with learning disabilities who inform the work of the Executive Committee, staff and volunteers - the Group elects its own Chair who can attend Committee meetings and meet with trustees and staff as and when required. Day-to-day running of the charity is carried out by employed staff who report to the Trustees.

The Trustees regularly review the charity’s activities and performance and monitor risks. The major risks to which the charity is exposed have been identified and controls and policies implemented to mitigate those risks.

The Trustees have also approved a Reserves Policy aimed at building up free reserves to a level sufficient to ensure adequate working capital to meet operational needs and any exceptional demands resulting from unforeseen circumstances as recommended by the Charity Commission. The major part of the current reserves is in the form of the holiday home in Eastbourne which is currently for sale.

OBJECTIVES

The main objectives are described below and are provided for people with learning disabilities, their families and carers in the London Borough of Richmond upon Thames and are undertaken to further our charitable purposes for the public benefit:

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RICHMOND MENCAP LIMITED REPORT OF THE TRUSTEES (continued)

ACHIEVEMENTS AND PERFORMANCE

22-23 was a year of positive change for Richmond Mencap. As we returned to a hopeful normality we took the opportunity to make some changes. We refurbished our offices and repurposed it to a more useful delivery space so we can host meetings and services from the building. This has worked well so far, especially for our skillsbased learning and table-based activities. We also upgraded our tech and as part of some funding bought ten ipads for use with our members and in activities. Our ex-CEO Teresa Jones stepped into the role of chair as Denise Carr stepped down offering us continuity and consistency across the organisation. We recruited four new members of staff to increase our capacity and stabilise our staff teams successfully recruiting four who live in borough including our first paid finance officer.

Our Partnership Working has strengthened over the year as we have worked in partnership with other charities and supported the Local Authority and NHS through our local ICS. We returned to face-to-face delivery of our training for healthcare professionals at West Middlesex Hospital and raising awareness to support NHS professionals to reduce health inequalities for people with learning disabilities.

Our self-advocacy group the Working Together Group have continued to be very busy this year. They have worked with the local authority, CCG and local healthcare providers on consultations and feedback and co-chaired the Local Learning Disability Partnership. They speak out on behalf of people with learning disabilities to share experiences, fight for equal rights and raise awareness of unjust inequalities.

We delivered year one of our Digital Inclusion Project which tackles the digital inequality that many of our members face. The aim is to help to get them interested in learning how to use basic ipad technology, keep connected, learn new skills and keep up with wider society. It is going well so far and many of them are really enjoying access to basic tools and resources, such as old music and tv programmes, or zooming their peers.

Our Children and Young People’s Projects have run as normal, though due to the cost-of-living crisis we have not charged families for these services. They continue to be highly valued and oversubscribed.

Providing people with learning disabilities, social communication conditions, ADHD and other additional needs, carers and professional’s good information is also a key part of what we do and between our Newsletters, the Richmond Mencap website and the services and opportunities we offer – we continue to reach over 1,000 people across the borough who care about learning disabilities. This year we have been able to go back to hard copies, whilst still producing online formats too.

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RICHMOND MENCAP LIMITED REPORT OF THE TRUSTEES (continued)

FINANCIAL RESULTS

Total income for the year was £162,900 and total expenditure was £191,825 thus producing a deficit of £28,925. Income was lower than budget due to not being able to hold the annual fund-raising dinner and lower donations. Expenditure was higher than budget mainly due to higher room hire costs, office refurbishment and higher staff costs. It is anticipated that the office refurbishment should bring about a reduction in room hire chares in the future. The expenditure on the refurbishment was planned out of the unrestricted reserves.

Income from Restricted funds was £156,611 while expenditure on charitable activities amounted to £191,825 resulting in a deficit on Restricted funds of £35,214 This deficit was set against the surplus on Unrestricted funds of £6,289 leaving a net deficit of funds for the year of £28,925. Added to the Unrestricted funds brought forward this resulted in Unrestricted funds carried forward of £65,987.

This surplus means that there is more than adequate free liquid reserves as it is generally accepted that a prudent level should be at least three months operating expenses. The Trustees will continue to monitor the level of free reserves and review its Reserves and Working Capital Policy. Further fund-raising activities will continue to be undertaken and further grant applications will be made.

Local fund-raising activities contributed over £5,574 towards the costs of the charity’s activities. The principal sources of income were donations. The tail end of the Coronavirus pandemic still severely curtailed some fundraising activities.

PLANS FOR 2023-24

Following the end of the Coronavirus pandemic and national lockdown instigated by government on 24 March 2020 Richmond Mencap resumed the majority of activities severely curtailed by the pandemic concentrating significantly more on technology. It still is the intention of Richmond Mencap to:

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RICHMOND MENCAP LIMITED REPORT OF THE TRUSTEES (continued)

TRUSTEES’ RESPONSIBILITIES

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the year. In preparing these financial statements, the Trustees are required to select suitable accounting policies and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The Trustees must also prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to smaller companies. The Trustees are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STAFF AND VOLUNTEERS

As ever, the work of the charity could not be carried out without the dedication, commitment and enthusiasm of the employed staff supported by a large group of willing volunteers. On behalf of the members, users and family carers, the Trustees would like to acknowledge their valued and essential contribution to the continued success of the charity in providing a wide range of support and activities for children and adults with learning disabilities.

SMALL COMPANY EXEMPTIONS

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the Trustees on 26th October 2023 and signed on their behalf by

Teresa Jones Anthony Holdsworth Chair Treasurer

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RICHMOND MENCAP LIMITED

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31[st] March 2023

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

John Auber FCA 2 Castle Business Village Station Road Hampton Middlesex TW12 2BX

Date: 26th October 2023

6

RICHMOND MENCAP LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Designated Restricted Total Total
Notes Funds Funds Funds 2023 2022
£ £ £ £ £
INCOMING RESOURCES
Voluntary Income
2(a)

3,204
3,204 6,995
Activities for generating funds 2(b)
1,370
1,370 375
Investment income 2(c)
1,715
1,715 45
Grant and contract income 2(d) 148,039 148,039 143,014
Charges to clients 8,572 8,572 6,950
TOTAL INCOMING RESOURCES 6,289 156,611 162,900 157,379
EXPENDITURE
Costs of Fund raising Activities - - - - -
Charitable Activities 3 - - 191,825 191,825 171,744
Governance Costs
TOTAL RESOURCES EXPENDED 191,825 191,825 171,744
Net Incoming/ (Outgoing) Resources 6,289 (35,214) (28,925) (14,365)
before Transfers -
Gross transfer between funds (35,214) 35,214 -
Net movement on funds (28,925) - (28,925) (14,365)
Total funds at 1 April 2022 94,912 111,331 100,000 306,243 320,608
Total funds at 31 March 2023 65,987 111,331 100,000 277,318 306,243

The notes on pages 9 to 14 form part of the financial statements

7

RICHMOND MENCAP LIMITED

BALANCE SHEET 31 MARCH 2023

Notes
2023
Notes
2023
2022 2022
£ £ £ £
FIXED ASSETS
Tangible assets
6
130,000 130,000
CURRENT ASSETS
Debtors and prepayments
7
23,778
4,250
Cashat bank
183,394
227,070
207,172 231,320
CREDITORS: Amounts falling due
withinone year
8
59,854
55,077
NETCURRENT ASSETS 147,318 176,243
TOTAL ASSETS LESS CURRENT LIABILITIES 277,318 306,243
General Funds
9
65,987 94,912
Revaluation Reserve
10
111.331 111.331
RestrictedFunds
10
100,000 100,000
TOTAL FUNDS 277,318 306,243

For the year ended March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its account for the year in question in accordance with section 476 of the Companies Act 2006. The Trustees acknowledge their responsibility for:

Approved by the Trustee Board on 26th October 2023 and signed on their behalf by:

Teresa Jones Anthony Holdsworth Chair Treasurer

Company number: 5002389

The notes on pages 9 to 14 form part of the financial statements

8

RICHMOND MENCAP LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes 2023
2022
£
£
Net movement in Funds (28,925)
(14,365)
Deduct interest income shown below (1,715)
(45)
Decrease (increase) in debtors (19,528)
12,074
Increase (decrease)increditors 4,777
(6,466)
CASH GENERATED/(USED) IN OPERATING ACTIVITIES (45,391)
(8,802)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Income 1,715
45
Purchase of tangible fixed assets -
-
CASH PROVIDED BY INVESTING ACTIVITIES 1,715
45
CASH FLOWS FROM FINANCING ACTIVITIES
Increase/(decrease) in cash in the year (43,676)
(8,757)
Cash at the beginning of the year 227,070
235,827
TOTAL CASH AT THE END OF THE YEAR 183,394
227,070

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

9

RICHMOND MENCAP LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), using the following principal accounting policies:

Incoming resources

Income represents the amount receivable during the year.

Resources expended

Expenditure is charged to the Statement of Financial Activities inclusive of Value Added Tax when incurred.

Fixed Assets

The only Fixed Asset is the Eastbourne holiday home which is set out in note 6.

Funds

Funds held by the Charity are either:

Unrestricted general funds - These funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds - These are funds that can be used for particular restricted purposes within the Charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Operating Leases

Rental payable under operating leases for equipment are charged to the Statement of Financial Activities as incurred over the terms of the lease

Governance Costs

These are either provided free of charge or are immaterial.

Activity Basis

Costs are currently not accounted for on an activity basis due to the size of the Charity but this is being discussed For the future.

10

RICHMOND MENCAP LIMITED NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2023

2. ANALYSIS OF INCOMING RESOURCES

Unrestricted Restricted
Total
Total
Funds Funds
2023
2022
£ £
£
£
2(a) Voluntary Income
Donations 3,204 3,204 6,995
**3,204 ** **3,204 ** 6,995
2(b) Activities for generating funds
Christmas goods/sale of art/other - 375
Fairs 1,220 1,220
Collections 150 150
Annual DinnerandAuction - -
1,370 1,370 375
2(c) Investment income
Bank interest 1,715 1,715 45
2(d) Incoming Resources for
Charitable Activities

LB Richmond Upon Thames : Contracts 55,775
55,775
39,963
Achieving for Children : Contracts 4,448
4,448
13,345
Richmond Parish Lands Charity 30,000
30,000
25,847
Hampton Fund 44,200
44,200
40,850
Normansfield & Richmond Foundation 10,000
10,000
10,000
Chelsea Square 1994 Trust 3,000
3,000
3,000
Royal Mencap 616
616
5,780
The Barnes Fund and Walsingham
Lodge Trust
-
-
5,000
Heathrow Community Trust -
-
(771)
148,039
148,039
143,014

11

RICHMOND MENCAP LIMITED NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2023

ICHMOND MENCAP LIMITED
OTES TO THE ACCOUNTS (continued)
OR THE YEAR ENDED 31 MARCH 2023
3. COSTS & TRUSTEE’S REMUNERATION
Full time and temporary staff salaries
Employers National Insurance
Pensioncontributions
2023
2022
£
£
110,728
113,123
2,417
3,647
4,140
4,303
Total Staff costs
Volunteer expenses
Training
Outings/activities
Holiday home expenses
Client Holiday expenses
Rent and Rates
Maintenance
Heating/lighting
Telephone
Room hire
Equipment and computer costs
Postage/stationary
Insurance
Welfare/other expenses
Publications/publicity/subscriptions
117,285
121,073
130
1,054
558
8,548
2,083
3,775
3,501
-
-
17,125
17,160
9,095
4,759
3,204
839
2,861
1,529
11,252
3,158
10,145
13,980
446
208
1,610
1,568
4,671
224
624
1,104
Total Costs 191,825
171,744
The average number of employees during the period was 1 full time (2022-1).
Estimated average number of full time equivalent employees who work part time. 3
(2022- 3)
There are no employees earning more than £60,000


4. MOVEMENT IN TOTAL FUNDS FOR THE YEAR
These are stated after charging
Examiner’s remuneration
Depreciation
2023
2022
£
£
-
-
-
-
-
-

5. TAXATION

No taxation has been provided for in the Financial Statements. As a Registered Charity, the income of the charity is exempt under Section 505 of the Income and Corporation Taxes Act 1988.

Irrecoverable VAT has been charged to the relevant expenditure headings.

12

RICHMOND MENCAP LIMITED NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2023

6. TANGIBLE FIXED ASSETS

6. TANGIBLE FIXED ASSETS
Freehold
Holiday
Home
£
COST OR VALUATION
At 1 April 2022 130,000
Additions,Revaluations/(Disposals) -
At 31 March 2023 130,000
DEPRECIATION
At 1 April 2022 -
Chargeforperiod
At 31 March 2023 -
**NET BOOK VALUE **
At 31 March 2023 130,000
At 31 March 2022 130,000

The holiday home was revalued on 18[th] June 2013 at £130,000 by Reid + Dean, Chartered Surveyors & Estate Agents. It is proposed to dispose of the holiday home in the near future and early indications are that it is valued closer to £200,000. The property is currently under offer at £210,000

loser to £200,000. The property is currently under offer at £210,000
2023 2022
7. DEBTORS AND PREPAYMENTS £ £
Other Debtors 16,733 -
Sundry debtors and prepayments 7,045 4,250
Total 23,778 4,250
2023 2022
8. CREDITORS: Amounts falling due within one year £ £
Trade Creditors 3,547 553
Social security and other taxes 2,518 2,897
Income received in advance - Grants 53,488 43,221
Sundry Creditors andAccruals 301 8,406
Total 59,854 55,077
9. GENERAL FUNDS
2023 2022
£ £
Opening balance 1 April 2022 94,912 109,277
Netincomingresourcesforthe year (28,925) (14,365)
Closing balance at 31 March 2023 **65,987 ** 94,912

13

RICHMOND MENCAP LIMITED NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2022

10. FUND ANALYSIS
At 1st At 31st
April Incoming Outgoing March
2022 Resources Resources Transfers
2023
£ £ £ £ £
Restricted funds 100,000
156,611

(191,825)

35,214

100,000

The Elsie Kirk Trust Grant of £100,000 shown above is highly restrictive and can only be used for the office accommodation of Richmond Mencap Limited.

Unrestricted Funds
General Purposes Funds
Revaluation Reserve
Unrestricted Funds
General Purposes Funds
Revaluation Reserve
At 1st
April
Incoming
Outgoing
At 31st
March
2022
Resources
Resources
Transfers
2023
£
£
£
£
£
94,912
6,289
(35,214)
65,987
111,331
-
-
111,331
Total Unrestricted Funds 206,243
6,289
-
(35,412)
177,318

11. COMMITMENT UNDER OPERATING

LEASES

At 31 March 2023 the Charity had annual commitments under non-cancellable operating leases as set out below


Operating leases which expires:
Within 2 to 5 years
After more than5 years
2023
Land and
Other
Buildings
Items
£
£
17,000
4,352
-
-
Land and
Other
Buildings
Items
£
£
17,000
4,352
-
-
17,000
4,352
17,000
**4,035 **

12. RELATED PARTY TRANSACTIONS

The charity is controlled by its Trustees, who are directors of the company. No transactions with related parties were undertaken such are required to be disclosed under Financial Reporting Standard 8.

13. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022 and there were no trustees’ expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

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